Utilize este identificador para referenciar este registo: http://hdl.handle.net/10071/32833
Autoria: Lopes, A. I.
Penela, D.
Data: 2025
Título próprio: The impact of IFRS 16 on lessees' financial information: A single-industry study
Título da revista: Advances in Accounting
Volume: 68
Referência bibliográfica: Lopes, A. I., & Penela, D. (2025). The impact of IFRS 16 on lessees' financial information: A single-industry study. Advances in Accounting, 68, Article 100803. https://doi.org/10.1016/j.adiac.2024.100803
ISSN: 0882-6110
DOI (Digital Object Identifier): 10.1016/j.adiac.2024.100803
Palavras-chave: IFRS 16
IAS 17
Financial ratios
Operating leases
IFRS foundation
Resumo: This single-industry study responds to the IFRS Foundation’s call to determine the effects of implementing IFRS 16 by analyzing the isolated post-implementation effect of IFRS 16 on lessee financial statements. Using real implementation data, the findings confirm the expected results of prior studies using estimated data, in that the implementation of IFRS 16 is the primary driver of statistically significant changes in assets, liabilities, EBIT, EBITDA, and financial expenses, resulting in major changes in the structure and liquidity ratios. Regarding profitability ratios, this study adds to the literature by demonstrating a statistically significant difference in the ROA. Furthermore, while prior studies suggest that the interest coverage ratio would decrease, the use of real implementation data shows no statistically significant finding on this ratio; this indicates that the increase in EBITDA and interest expenses may cancel each other out, resulting in no impact on the coverage ratio. The results support the main criticism of IAS 17—that operating leases were improperly accounted for and consequently altered the picture of financial statements and ratios, which is a key source of information in valuing companies. This single-industry study, one of the more extensive IFRS Foundation 2016 studies, is the first to use real IFRS 16 adoption data, providing substantial results regarding the impact of this standard on the financial statements of publicly traded companies. These results encourage further research using similar approaches with broader sample sizes.
Arbitragem científica: yes
Acesso: Acesso Aberto
Aparece nas coleções:BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica

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